Article written by Marketing Team
Cross-border teleworking and temporary assignments: insights from the swiss and french tax authorities
On April 8, 2025, we had the opportunity to attend a conference organized by FER Genève, which brought together experts from the Swiss and French tax administrations. The goal: to clarify the new rules governing cross-border teleworking, a major topic at the heart of France–Switzerland taxation—particularly in the case of temporary assignments.
Why are these new rules crucial?
With the rise of remote work and a steadily growing number of cross-border employees, companies must stay informed about cross-border tax regulations. This conference provided valuable clarifications on how these professional practices will now be governed by the tax authorities of both countries. The objective is to ensure compliance for both workers and companies, particularly following the 2025 amendment to the Franco–Swiss tax treaty.
Key Points to remember
New France/Switzerland tax allocation for remote work
One of the core topics of the conference was the taxation of teleworking days. Up to 40% of total working time can be performed remotely (teleworking or temporary missions) without triggering major tax consequences. However:
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Up to 40% remote work: taxation remains in Switzerland.
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Beyond 40%: income is taxed in France for the days worked on French territory, and adjustments are required for missions carried out in the other country.
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Temporary assignments beyond 10 days also trigger fiscal adjustments.
Mandatory certificates: employers, get Ready
Until December 31, 2025, companies must certify the percentage of remote work performed by the employee—including temporary assignments—through a contractual document binding both employer and employee.
From January 2026, subject to the French government’s ratification of the amendment, companies will be obliged to justify the percentage of remote work (including temporary assignments) to the Swiss authorities. This must be done via electronic or paper declarations. To ensure compliance, companies must adhere strictly to the rules and provide the required documentation.
Choosing the right calculation method
Companies must adopt a consistent approach to calculating remote work days. While some flexibility is allowed in the calculation method, it must be applied uniformly to all affected employees. Rigorous management of this data is crucial to staying compliant and avoiding costly mistakes.
Tax declarations in France: what cross-Border workers should know
Cross-border employees are now required to declare income earned from remote work and temporary missions in their French income tax return. These amounts must be converted into euros using an average exchange rate.
Employees are individually responsible for correctly completing their tax return to the French tax administration.
Important: Employees working in the Canton of Geneva, though subject to withholding tax in Switzerland, must pay particular attention to their French tax declaration. They must ensure their specific Swiss tax situation is accurately reflected to avoid the risk of double taxation or misreporting.
Preparing for the future: what to do now?
The conference highlighted the urgency for companies to prepare for new tax obligations. For employers of cross-border workers, here are the first steps:
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Train and inform HR teams and financial managers about the new tax rules.
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Implement a reliable tracking system for remote workdays and temporary assignments to ensure accurate tax reporting.
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Review and adapt employment contracts to enable proper certification of each employee’s remote work percentage.
Cross-border telework: adapting to stay tax compliant
These new tax obligations represent a real challenge for companies—but also an opportunity to ensure alignment with international regulations. In this context, rapid adaptation is essential to secure operations and guarantee efficient management of cross-border employees.
International mobility and cross-border workforce management can be complex, especially as tax rules continue to evolve. If you have questions or would like to outsource all or part of this management, our team is here to help. We can support your transition, optimize your processes, and ensure full compliance with current obligations.
These new tax obligations represent a real challenge for companies—but also an opportunity to ensure alignment with international regulations. In this context, rapid adaptation is essential to secure operations and guarantee efficient management of cross-border employees.
International mobility and cross-border workforce management can be complex, especially as tax rules continue to evolve. If you have questions or would like to outsource all or part of this management, our team is here to help. We can support your transition, optimize your processes, and ensure full compliance with current obligations.